Читать книгу Wiley Practitioner's Guide to GAAS 2017 - Flood Joanne M. - Страница 14

Source: AU-C 230.06

Audit documentation. The record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached (terms such as working papers or workpapers are also sometimes used).

Audit file. One or more folders or other storage media, in physical or electronic form, containing the records that constitute the audit documentation for a specific engagement.

Documentation completion date. The date, no later than 60 days following the report release date, on which the auditor has assembled for retention a complete and final set of documentation in an audit file.

Experienced auditor. An individual (whether internal or external to the firm) who has practical audit experience and a reasonable understanding of:

1. Audit processes;

2. GAAS and applicable legal and regulatory requirements;

3. The business environment in which the entity operates; and

4. Auditing and financial reporting issues relevant to the entity's industry.

Report release date. The date the auditor grants the entity permission to use the auditor's report in connection with the financial statements.